R&D Tax Credit: Getting Paid Isn't the Problem, Your Contract Is

Podcast: The Tax Strategy Playbook · David Wiener, "Mr. Cash Flow"

Opublikowano: 2026-10-27

Getting paid by a client won't cost you the R&D tax credit. Your contract can. Two tests decide whose credit it is when a client pays for the work. In part two of a four-part solo series on the research and development tax credit, David Wiener, Mr. Cash Flow, walks through the funded research rule in plain English. The risk test asks whether you were going to be paid whether the research worked or not. The rights test asks whether you can use what you figured out in your own business without paying the client for it. You...